2023-06-21T11:57:59-04:00 2022-12-31 351344820 DULIN WARD & DEWALD INC 9921 DUPONT CIRCLE DR W 300 FORT WAYNE IN 468251610 990 2022-01-01 351068182 KOSCIUSKO COMMUNITY YMCA INC KOSC 5742699622 1305 MARINERS DRIVE WARSAW IN 46582 JAMES SWANSON CEO 5742699622 2023-06-21 true JIM SWANSON XXX-XX-XXXX false PHILLIP MCKENZIE CPA P00381490 2604232414 2023-06-21 2022 2023-04-26 12:10:37Z PARKVIEW WARSAW YMCA JAMES SWANSON 1305 MARINERS DRIVE WARSAW IN 46582 8104821 false X WWW.KCYMCA.ORG X 1962 IN WE ARE A VOLUNTEER-LED PUBLIC CHARITY OF MEN, WOMEN AND CHILDREN OF ALL AGES, ABILITIES, RACES AND RELIGIONS. OUR MISSION IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A HEALTHY SPIRIT,MIND AND BODY FOR ALL. 17 17 348 145 0 227848 843255 2698026 3172011 499839 349758 51379 233105 3477092 4598129 96131 186253 0 1934990 2280542 0 83578 1139280 1570809 3170401 4037604 306691 560525 21445213 20803430 320079 293598 21125134 20509832 X WE ARE A VOLUNTEER-LED PUBLIC CHARITY OF MEN, WOMEN AND CHILDREN OF ALL AGES, ABILITIES, RACES AND RELIGIONS. OUR MISSION IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A HEALTHY SPIRIT,MIND AND BODY FOR ALL. false false 1639526 186253 2356227 HEALTHY LIVING & MEMBERSHIPS THE YMCA IS A LEADING VOICE ON HEALTH AND WELL-BEING. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE GOOD HEALTH, AND FOSTER CONNECTIONS THROUGH FITNESS, SPORTS, FUN, AND SHARED INTERESTS. AS A RESULT, 11,838 PEOPLE IN OUR COMMUNITY ARE RECEIVING THE SUPPORT, GUIDANCE, AND RESOURCES THEY NEED TO ACHIEVE GREATER HEALTH IN SPIRIT, MIND, AND BODY. THIS IS PARTICULARLY IMPORTANT AS OUR NATION STRUGGLES WITH AN OBESITY CRISIS, FAMILIES STRUGGLE WITH WORK/LIFE BALANCE, AND INDIVIDUALS SEARCH FOR PERSONAL FULFILLMENT. OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE, AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES, AND INCOME LEVELS. IN 2022 THE YMCA SERVED 11,838 PEOPLE AND PROVIDED 72,286 IN FINANCIAL ASSISTANCE TO PEOPLE WHO OTHERWISE WOULD HAVE FACED ECONOMIC BARRIERS TO PARTICIPATION. 1047955 803447 YOUTH DEVELOPMENT OUR YMCA IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. WE BELIEVE THAT ALL KIDS DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THAT IS WHY WE HELP YOUNG PEOPLE CULTIVATE THE VALUES, SKILLS, AND RELATIONSHIPS THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH, AND EDUCATIONAL ACHIEVEMENT. OUR YMCA PROGRAMS, SUCH AS KIDS CLUB AND EARLY LEARNING PRE-SCHOOL, OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, AND PHYSICAL AND EMOTIONAL GROWTH. EXPENSES INCLUDE SUBSIDIES AND DIRECT FINANCIAL ASSISTANCE THAT MAKE PARTICIPATION POSSIBLE FOR 5 PERCENT OF THE YOUNG PEOPLE WE ENGAGE. THE YMCA SERVED 4,036 YOUTH AND PROVIDED 53,629 IN FINANCIAL AID IN 2022. 93253 12337 SOCIAL RESPONSIBILITY OUR YMCA BELIEVES IN GIVING BACK AND SUPPORTING OUR NEIGHBORS. WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL SOCIAL NEEDS FOR MORE THAN 50 YEARS. Y PROGRAMS SUCH AS SOAR CAMP, LIVESTRONG, ADOPT A FAMILY, RED CROSS BLOOD DRIVE, ENHANCED FITNESS, AND ANNUAL SUPPORT DONATIONS ARE EXAMPLES OF HOW WE DELIVER TRAINING, RESOURCES, AND SUPPORT THAT EMPOWER OUR NEIGHBORS TO EFFECT CHANGE, BRIDGE GAPS, AND OVERCOME OBSTACLES. IN 2022, WE ENGAGED APPROXIMATELY 145 YMCA MEMBERS, PARTICIPANTS, AND VOLUNTEERS IN ACTIVITIES THAT STRENGTHEN OUR COMMUNITY AND PAVE THE WAY FOR FUTURE GENERATIONS TO THRIVE. THE YMCA PROVIDED 60,263 IN COMMUNITY BENEFIT MEMBERSHIPS. 2780734 true true false true false false false false false true true false false false false true true false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false true 7 0 true 348 false false false false false false false false false false false false false X 17 17 false false false false false false false true true false false true true true true true true true true false X STACEY ANDERSON 5742699622 1305 MARINERS DRIVE WARSAW IN 46582 JAMES SWANSON CEO 43.00 X 94038 0 52210 STACEY ANDERSON DIRECTOR OF 43.00 X 73422 0 14193 CHERYL BRANDT DIRECTOR 2.00 X 0 0 0 AMY CANNON DIRECTOR 2.00 X 0 0 0 JEFF GILL DIRECTOR 2.00 X 0 0 0 DEVENDRA GORHE DIRECTOR 2.00 X 0 0 0 KYLIE KEHRES DIRECTOR 2.00 X 0 0 0 MATT METZGER DIRECTOR 2.00 X 0 0 0 CHAD MINER DIRECTOR 2.00 X 0 0 0 JULIA MOORE DIRECTOR 2.00 X 0 0 0 CHRIS NYCZ DIRECTOR 2.00 X 0 0 0 LISA O'NEILL SECRETARY 2.00 X X 0 0 0 MICHAEL PAHL DIRECTOR 2.00 X 0 0 0 ROB PARKER VICE-PRESIDE 2.00 X X 0 0 0 DAVID ROBERTSON DIRECTOR 2.00 X 0 0 0 JEFF ROCKETT DIRECTOR 2.00 X 0 0 0 NICHOLE ROUACHED DIRECTOR 2.00 X 0 0 0 SCOTT SCHNEIDER PRESIDENT 2.00 X X 0 0 0 SCOTT SOPTICK TREASURER 2.00 X X 0 0 0 167460 66403 false false false 843255 843255 MEMBERSHIP DUES 813410 2356227 2356227 PROGRAM FEES - YOUTH 813410 803447 803447 PROGRAM FEES - SOCIAL 813410 12337 12337 3172011 120072 120072 6207 6207 6207 6207 3365312 349610 3345236 140000 20076 209610 229686 229686 64913 21456 43457 43457 OTHER REVENUE 713940 183441 183441 183441 4598129 3398909 355965 186253 186253 233862 106687 83301 43874 1663164 1105036 554815 3313 246108 157201 82785 6122 137408 87769 46221 3418 35736 35736 155817 155817 14352 3885 10467 41293 6217 20882 14194 63221 53100 8548 1573 432832 411191 21641 32983 11649 21147 187 10275 10275 427743 406357 21386 49267 7331 41936 PROGRAM SUPPLIES 123205 123205 REPAIRS AND MAINTENANCE 114823 108127 6696 NATIONAL DUES 55262 55262 OTHER EXPENSES 11531 5599 5502 430 2469 1127 1342 4037604 2780734 1173292 83578 615 541851 1174036 154776 10619 522829 16530330 4125869 12426944 12404461 7832999 7179513 21445213 20803430 55506 293598 264573 320079 293598 X 16437225 16367263 4687909 4142569 21125134 20509832 21445213 20803430 560525 -1175827 X X false true X true false X 882296 226535 805732 227848 843255 2985666 3246324 3367927 2436224 2698026 3172011 14920512 4128620 3594462 3241956 2925874 4015266 17906178 69201 13255 660753 743209 69201 13255 660753 743209 17162969 408263 398659 417542 257424 126279 1608167 408263 398659 417542 257424 126279 1608167 69132 47916 31006 42924 183441 374419 4606015 4041037 3690504 3226222 4324986 19888764 0.86290 0.88780 0.08000 0.10000 X PART III, LINE 12 374,419 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 2239 2239 false SCHEDULE C, PART II-B, LINE 1 PAID LEGISLATIVE ADVOCATE SHARED BY ALL INDIANA YMCA LOCATIONS. 4873469 24667 -664447 157101 4076588 4734132 560118 5294250 4365573 50694 434704 116839 4734132 3792574 689854 116855 4365573 3580916 518519 -159282 147579 3792574 0.12000 0.85000 0.03000 false false 744454 744454 14271658 2923970 11347688 1503218 1199332 303886 11000 2567 8433 12404461 X 4413256 4413256 184873 184873 4598129 5028558 1177207 1177207 3851351 186253 186253 4037604 SCHEDULE D, PAGE 2, PART V, LINE 4 BOARD DESIGNATED ENDOWMENTS ARE USED AT THE DISCRETION OF THE BOARD AND MAY BE USED FOR MAINTENANCE, NEW EQUIPMENT OR OTHER CAPITAL PURCHASES. PERMANENT ENDOWMENTS ARE MAINTAINED IN PERPETUITY WITH THE EARNINGS AVAILABLE FOR OPERATIONS. SCHEDULE D, PAGE 3, PART X THE YMCA IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THOUGH THEY ARE SUBJECT TO TAX ON INCOME UNRELATED TO THEIR EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE INTERNAL REVENUE CODE. IN ADDITION, THE YMCA HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE PRIVATE FOUNDATIONS WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. THERE WAS NO UNRELATED BUSINESS INCOME TAX FOR 2022 AND 2021. THE YMCA FILES U.S. FEDERAL AND INDIANA INFORMATION RETURNS. THE YMCA IS NO LONGER SUBJECT TO U.S. FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2019. MANAGEMENT BELIEVES THAT THE ORGANIZATION'S INCOME TAX FILING POSITIONS WILL BE SUSTAINED ON AUDIT AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WILL RESULT IN A MATERIAL CHANGE. SCHEDULE D, PAGE 4, PART XI, LINE 4B COGS -21,456 REALIZED GAIN 20,076 MEMBERSHIP DISCOUNTS(NETTED) 186,253 SCHEDULE D, PAGE 4, PART XII, LINE 2D UNREALIZED G/L 1,175,827 COGS 21,456 REALIZED GAIN -20,076 SCHEDULE D, PAGE 4, PART XII, LINE 4B MEMBERSHIP DISCOUNTS(NETTED) 186,253 SCHEDULE D, PAGE 4, PART XIII SCHEDULE D PART V - ENDOWMENT FUNDS: DURING THE CURRENT YEAR AUDIT IT WAS DISCOVERED THAT THE ORGANIZATION'S ENDOWMENT WAS OVERSTATED BY 420,781. THE ENDOWMENT PRESENTATION WAS ADJUSTED DURING THE CURRENT YEAR CREATING A 420,781 DIFFERENCE IN THE ENDING PRIOR YEAR BALANCE AS OF 12/31/21 AND THE BEGINNING CURRENT YEAR BALANCE AS OF 1/1/2022. false MEMBERSHIP ASSISTANCE 318 133132 YOUTH PROGRAMS 799 53121 SCHEDULE I, PAGE 1, PART I, LINE 2 THE KOSCIUSKO COMMUNITY YMCA OFFERS FINANCIAL ASSISTANCE TO INDIVIDUALS AND FAMILIES FOR PROGRAMS AND MEMBERSHIP. IN ORDER TO OBTAIN FINANCIAL ASSISTANCE, AN APPLICATION IS FILLED OUT. THE APPLICATION IS REVIEWED BY THE STAFF, AND BASED ON INCOME AND DEPENDENTS, A PERCENTAGE IS DISCOUNTED OFF THE NORMAL RATE. A NEW APPLICATION IS COMPLETED EACH YEAR TO DETERMINE ELIGIBILITY AND BRANCH STAFF MAY PROVIDE MORE ASSISTANCE THAN THE CALCULATED PERCENTAGE IF IT IS DETERMINED THERE IS A NEED. FORM 990 - ORGANIZATION'S MISSION WE ARE A VOLUNTEER-LED PUBLIC CHARITY OF MEN, WOMEN AND CHILDREN OF ALL AGES, ABILITIES, RACES AND RELIGIONS. OUR MISSION IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A HEALTHY SPIRIT,MIND AND BODY FOR ALL. FORM 990, PAGE 2, PART III, LINE 4A HEALTHY LIVING & MEMBERSHIPS THE YMCA IS A LEADING VOICE ON HEALTH AND WELL-BEING. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE GOOD HEALTH, AND FOSTER CONNECTIONS THROUGH FITNESS, SPORTS, FUN, AND SHARED INTERESTS. AS A RESULT, 11,838 PEOPLE IN OUR COMMUNITY ARE RECEIVING THE SUPPORT, GUIDANCE, AND RESOURCES THEY NEED TO ACHIEVE GREATER HEALTH IN SPIRIT, MIND, AND BODY. THIS IS PARTICULARLY IMPORTANT AS OUR NATION STRUGGLES WITH AN OBESITY CRISIS, FAMILIES STRUGGLE WITH WORK/LIFE BALANCE, AND INDIVIDUALS SEARCH FOR PERSONAL FULFILLMENT. OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE, AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES, AND INCOME LEVELS. IN 2022 THE YMCA SERVED 11,838 PEOPLE AND PROVIDED 72,286 IN FINANCIAL ASSISTANCE TO PEOPLE WHO OTHERWISE WOULD HAVE FACED ECONOMIC BARRIERS TO PARTICIPATION. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED IN DETAIL BY THE DIRECTOR OF FINANCE AND FINANCE COMMITTEE AND THEN RECOMMENDED TO THE BOARD OF DIRECTORS FOR APPROVAL PRIOR TO SUBMISSION TO THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C A CONFLICT OF INTEREST POLICY IS PROVIDED TO ALL BOARD MEMBERS AND KEY EMPLOYEES EACH YEAR AND ALL CONFLICTS DISCLOSED ARE REVIEWED BY A BOARD COMMITTEE. ANY DIRECTOR HAVING A DUALITY OF INTEREST OR POSSIBLE CONFLICT OF INTEREST ON ANY MATTER SHALL NOT VOTE OR USE PERSONAL INFLUENCE ON THE MATTER, AND SHALL NOT BE COUNTED IN DETERMINING THE QUORUM FOR THE MEETING, EVEN WHEN PERMITTED BY LAW. THE MINUTES OF THE MEETING SHOULD REFLECT THAT A DISCLOSURE WAS MADE, THE ABSTENTION FROM VOTING, AND THE QUORUM STATUS. FORM 990, PAGE 6, PART VI, LINE 15A CEO COMPENSATION IS SET IN ACCORDANCE WITH EXPERIENCE, AND MARKET SURVEY INFORMATION IS USED TO DETERMINE APPROPRIATENESS OF INDIVIDUAL COMPENSATION AS PART OF THE ANNUAL REVIEW AND BUDGETING PROCESS. THIS REVIEW IS PREFORMED BY MANAGEMENT FORM 990, PAGE 6, PART VI, LINE 15B KEY EMPLOYEE COMPENSATION IS SET IN ACCORDANCE WITH EXPERIENCE QUALIFICATIONS AND MARKET SURVEY INFORMATION AND IS USED TO DETERMINE APPROPRIATENESS OF INDIVIDUAL COMPENSATION AS PART OF THE ANNUAL REVIEW AND BUDGETING PROCESS. THESE REVIEWS ARE PREFORMED BY MANAGEMENT. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES THE FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE BY WRITTEN REQUEST TO THE CEO. FORM 990, PAGE 12, PART XII, LINE 1 MODIFIED CASH